David and Severna, married filing joint taxpayers, reported modified taxable income of $324,000, which includes $20,000 in capital gains, $8,000 in interest income and $24,000 in qualified dividend income. After considering the wage/asset limitation and the specified services limitatinn, business 1 reported QBI of $135,000 with a QBI deduction of $27,000 and business 2 reported QBI of $160,000 with a QBI deduction of $32,000. Calculate the QBI deduction considering the overall limitation. A) $0 B) $64,800 C) $59,000 D) $56,000 David and Severna, married filing joint taxpayers, reported modified taxable income of $324,000, which includes $20,000 in capital gains, $8,000 in interest income and $24,000 in qualified dividend income. After considering the wage/asset limitation and the specified services limitatinn, business 1 reported QBI of $135,000 with a QBI deduction of $27,000 and business 2 reported QBI of $160,000 with a QBI deduction of $32,000. Calculate the QBI deduction considering the overall limitation. A) $0 B) $64,800 C) $59,000 D) $56,000